Tax Compliance Factors in Iranian Tax System

Because of no comprehensive research in this area, the aim of this research is identifying all tax compliance factors for the first time, using the OECD tax compliance model (2004). Using explorative studies and regarding the Iranian environmental conditions, this study categorizes the factors into 8 components and 40 indexes; then it analyzes opinions of 61 experts about the indexes effects on tax compliance, by implementation of Fuzzy Delphi Method. The results show that all factors have impact on tax compliance in exception of the taxpayer type, taxpayer’s revenue type, taxpayer’s occupation, taxpayer’s age, taxpayer’s gender, taxpayer’s religion, taxpayer’s race and nationality, ethnicity backgrounds, establishing tax advisers, social norms, and civil organizations.